What is the exact late fee for Maryland LLC annual reports?

Maryland charges 13% annual interest on the unpaid $300 fee, calculated daily from the April 15 deadline. There's no flat late fee, but interest accumulates until payment is made.

Can I reinstate my Maryland LLC after administrative dissolution?

Yes, Maryland allows LLC reinstatement typically within 3 years of dissolution. You must file a reinstatement application, pay all back fees and interest, and pay the reinstatement fee.

Does being late on my annual report affect my LLC's liability protection?

Yes, if your LLC is administratively dissolved for non-filing, you lose liability protection during the dissolution period. Members may face personal liability for business debts until reinstatement.

How do I check if my Maryland LLC is in good standing?

You can check your LLC's status online through the Maryland Secretary of State website at sos.maryland.gov or request an official Certificate of Good Standing for a fee.

Can I negotiate or waive the late penalties in Maryland?

No, Maryland's 13% annual interest rate is statutory and cannot be negotiated or waived. The only way to minimize penalties is to file and pay as quickly as possible after the deadline.

Maryland LLC Annual Report Late Fee: What You Need to Know

Maryland LLCs must file their annual personal property return by April 15 with a $300 fee. Missing this deadline triggers penalties and can lead to administrative dissolution.

By Edmond Hui · Last updated: January 2026

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Late Fee Facts at a Glance

📅

annual report due

April 15

💵

base fee

$300

⚠️

late penalty

Interest at 13% annually plus potential administrative dissolution after 30 days

⏱

grace period

None — penalties apply immediately after the deadline

🚨

dissolution timeline

Administrative dissolution can occur 30+ days after the deadline for non-filing

What Happens If You Miss the Deadline

Stage 1

Immediately after April 15 deadline

Your LLC is officially late and begins accruing interest at 13% annually on the unpaid $300 fee

✓ Fix:Yes — file immediately to minimize interest charges and avoid dissolution proceedings

Stage 2

30-60 days after deadline

Maryland Department of Assessments and Taxation may begin administrative dissolution proceedings for non-compliance

✓ Fix:Yes — file the overdue report with accumulated interest to stop dissolution proceedings

Stage 3

60+ days or after dissolution

LLC may be administratively dissolved, losing good standing status and legal protections

✓ Fix:Yes — but requires formal reinstatement process including all back fees, interest, and reinstatement fees

How to Fix It: Step-by-Step

File the Overdue Annual Personal Property Return

Complete and submit your LLC's personal property return through the Maryland Department of Assessments and Taxation online portal at dat.maryland.gov or by mail

Pay All Outstanding Fees and Interest

Pay the $300 base fee plus 13% annual interest calculated from the April 15 deadline until payment date

Request Reinstatement (If Dissolved)

If your LLC was administratively dissolved, file a reinstatement application with the Maryland Secretary of State at sos.maryland.gov with required fees

Obtain Certificate of Good Standing

After compliance, request an updated Certificate of Good Standing from the Maryland Secretary of State to verify your LLC's active status

🚨 Reinstatement After Dissolution

Reinstatement Possible?: Yes
How Long Allowed: Generally within 3 years of administrative dissolution, though specific timeframes may vary
Reinstatement Fee: Contact Maryland Secretary of State for current reinstatement fee in addition to back taxes and interest
What You Lose During Dissolution: During dissolution period, the LLC loses liability protection, cannot conduct business legally, and may face personal liability for business debts

Frequently Asked Questions

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